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Vol 6 Issue No.69 Vol No.69 July6- Issue Aug 2017 July - Aug 2017


Ten points to bear in mind for a smooth transition to GST Explore the land of mystery:


A CHAPTER ENDS, ANOTHER BEGINS Shri V.P. Nandakumar, MD & CEO Manappuram Finance Ltd.

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Printed by: Ajit Ravi Published by: Ajit Ravi Owned by: Ajit Ravi Printed at: S T Reddiar P.B. No: 3627, Veekshanam Road, Cochin Published at: Pegasus, L5-106 Changampuzha Nagar Kalamassery Ernakulam-682 033 e-mail: Ph:0484 3242220, 6555533, 4025666 Mob:+91 98460 50283, 94470 50283 Editor Ajit Ravi Sub-Editor Vignesh Associate Editor Ravi Saini Editor-In-charge Jebitha Ajit Legal Advisor Latha Anand B.S.Krishnan Associates Correspondents Dr. Thomas Nechupadam Vivek Venugopal- Quarter Mile Amrutha V Kumar Karthika S Nair Marketing BAHRAIN PRESTIGE MARKETING Tel: +971 55 2000933 Email: UAE P.O. Box: 92546, Al Karama Dubai Mr. Anish K Joy Mob: +971528946999 Tamil Nadu Vice president Uma Riyas Khan chennai, Mob: 9841072955 Andhrapradesh & Karnataka PEGASUS Ph: 09288800999 Sunilkumar NN, Saneesh Ashok Your wing Director Shwetha Menon Photographer Ashique Hassan Creative Design PEGASUS Cover Photograph Shri V.P. Nandakumar, July - August17 4 CEO Manappuram Finance MD & Ltd.

Editorial Y

ou can't get very far until you start doing something for somebody else", says Melvin Jones, the founder of Lions Clubs International. At the age of 33, this prominent business leader from Chicago gave up his Insurance agency to dedicate the rest of his life for Lions Club activities. V.P. Nandakumar, the Chairman and MD, Manappuram Finance, one of India’s biggest gold loan companies, remembers about the great life of Melvin Jones on the occasion of the hundred years of Lions movement. Nandakumar, who was recently chosen as the Board Appointee to the Lions Clubs International Board of Directors, says that work for salaries, increments and promotions is only one side of life. He says a life will be fulfilled if you would be inspired to step out of the comfort zone and do something for somebody else. Our special auto expert team gives thumpsup to the new Volkswagen Tiguan as a family SUV. “It doesn’t have the snob appeal of a BMW X1 or Audi Q3, but With good space, adequate performance, good fuel efficiency, great ride and handling, it is the car you might dream of buying” our team writes. In travel, read about Belize, the country which holds a charm of the Mayan Civilization, one of the oldest civilizations of the world. Here’s another packed issue for you. Plenty of articles on other topics like the stock market, gadgets, banking, movie review, and book review are all waiting for you. And I hope you enjoy the read!

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A chapter ends, another begins


Has the younger CEO arrived on the business landscape?


GST ten points to bear in mind for a smooth transition to GST


Food and food habits that help to boosT intelligence and Memory



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Recipes for ‘make-at-home’ face masks


Explore the land of mystery: Belize


Volkswagen Tiguan

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India embraces new tax regime


he Prime Minister, Narendra Modi, has rolled out a new tax regime, named the Goods and Services tax regime, popularly known as the ‘Good and Simple’ tax. Unprecedentedly, the inaugural function of the new tax regime has been organised on midnight at Parliament’s Central Hall, elevating the function to the status of the Indian Independence. While speaking at the function, the PM has called the new tax regime which brings a radical economic reform as a social reform. The Goods and Services tax subsumes several indirect taxes into one. Notably, the opposition parties such as the Congress and Communist parties have not participated in the inaugural function.

ONGC set to appoint new chairman

“Keep your face always toward the sunshine - and shadows will fall behind you.” Walt Whitman


he Public Enterprise Selection Board has selected Shashi Shankar as the next Chairman and Managing Director of the Oil and Natural Gas Corp (ONGC), India’s biggest oil and gas producer. Presently, Mr Shankar is working as the technical and field service director of the company, which is functioning under the chairmanship of Dinesh K Sarraf who is set to retire on September 30.Mr Shankar has had to undergo a rigorous selection procedure before having been shortlisted for the prestigious post.He is likely to take charge on October 1 if the PESB’s suggestion is approved by the Appointments Committee of the Cabinet.


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India to convene a meeting for ‘Start-Ups from SAARC countries’


he Indian government is planning to convene a meeting for the start-up companies from the SAARC countries.Other than India, Nepal, Maldives, Afghanistan, Bhutan, Bangladesh, Sri Lanka and Pakistan are the members of the South Asian Association forRegional Cooperation. Apart from these prime members, the association has nine other observers such as the US, EU and China. The authorities believe that the upcoming meeting would help to promote the start-up companies of the SAARC countries. It is the first time such a larger initiative is being taken by the authorities.The report regarding the start-up meet has been publicised by the Ministry of state for commerce and industry.

Union minister helps Mangaluru to emerge as ‘Start-UP hub’

“All you need is the plan, the road map, and the courage to press on to your destination.” Earl Nightingale


dentifying the immediate need of encouraging the establishment of the co-working spaces across the country, the Union Commerce and Industry Minister, Nirmala Sitharaman, has sponsored a new co-working space in Mangaluru. She has used the Member of Parliament Local Area Development Scheme fund to establish the working space.In Karnataka, Bengaluru is the only place where these kinds of workspaces are available. It is very expensive to buy a workspace in the cities like Bengaluru, Mumbai and Delhi. Actually, the cheap and comfortable workspace is the backbone of almost all start-ups.In order to address the issue of the scarcity of the proper workspace, the minister is said to be planning to write to all MPs to sponsor such initiatives.

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Govt to hear TU’s concerns on the proposal of ‘closure of coal mines’


he central government has decided to hear the concerns of the Trade Unions on the proposal of the closure of some coal mines run by the Coal India Ltd. The Trade Unions earlier launched a protest seeking the reconsideration of the plan. As many as nearly five trade unions such as the Indian National Trade Union, Hind MazdoorSangh, BharatiyaMazdoorSangh, All India Trade Union Congress and Centre for Indian Trade Unions took part in the protest.The government might not take any aggressive step before reaching a consensus with the trade unions as the proposal might directly affect several workers.

Farm loan waivers likely to derail fiscal debit goals of states: JM Financial

“I believe that if one always looked at the skies, one would end up with wings.” Gustave Flaubert


report prepared by the JM Financial reveals that the farm loan waiver schemes executed by some states of our country are likely to derail the fiscal deficit goals of these states.Recently, Andhra Pradesh, Telangana, Punjab, Uttar Pradesh and Maharashtra have announced huge farm loan waivers in their states. As per the latest updates, some other states are likely to follow the step taken by these five states.The researchers have identified that Tamil Nadu, Rajasthan, Punjab and Kerala are not capable of implementing such schemes.They have however noted that Maharashtra, Gujarat and Karnataka are capable of adjusting with the financial burden caused by these loan waivers.


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Shri V.P.Nandakumar MD & CEO Manappuram Finance Ltd.

Today, as we celebrate a hundred years of the Lions movement - fittingly, in the very city where it all began - I can only hope that many more business leaders and business executives would be inspired to step out of their comfort zones and do something for somebody else.



t this moment, I am in Chicago attending the 100th Annual Convention of the Lions Clubs International (LCI). The weather here is warm and mostly sunny, occasionally cloudy, but not hot. We have had temperatures going up to 31 °C but not beyond. In keeping with this setting, I would like to change track and talk about the year that went by, when I held the office of Governor of Lions District 318D (encompassing the revenue districts of Thrissur, Palakkad and Malappuram). But first, a little more about what’s


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been happening here. I reached Chicago on the 30th of June and it’s been a hectic, event-packed convention for me personally. First came the announcement that my District 318D has achieved the 5th highest net growth in membership among all Lions districts in the world. And for this achievement, I soon found myself sharing the stage at the Opening Plenary Session at McCormick Place on 2nd July to be personally honoured by the outgoing International President Chancellor Bob Corlew! This was followed by the news that I was being nominated to the prestigious

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At this point in time, as I am about to step into my new assignment as Board Appointee, I am reminded of another quote of Melvin Jones that is my personal inspiration. This was the question he had asked himself as he went about inviting his fellow businessman from Chicago to join hands.

position of Board Appointee for the year 2017-18 (to the LCI Board of Directors). It’s truly a great honour for me personally and for all the Lion members of Kerala, especially of District 318D. I believe I will become the very first Lion member from Kerala to be made a Board Appointee. Coming so soon after my election in May this year to the position of Multiple Council Chairman of Multiple District 318 (which brings together all the Lions Clubs in Kerala), this is icing on the cake. However, even as I look forward to my new roles as a Board Appointee and as Multiple Council Chairman, I must confess I am also a little sad that my eventful tenure as District Governor is coming to a close. The past year has truly been a voyage of discovery for me. I have enjoyed every moment of my stint as District Governor and the opportunity it has given me to meet, know and work with some of the finest, most selfless people I have met in my life. What’s more, I was made to step out of my comfort zone and interact closely with people from all walks of life. The experience has widened my horizons to the extent I feel I’ve become a more complete human being, and a better business leader. After all, as Governor of a Lions District, you are as focussed on delivering measurable outcomes as any business leader is. Indeed, consider some of the achievements


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we managed in the last one year. When I began my tenure, District 318D had 3,896 members. We ended the year with 5,548 members, a 42 percent growth achieved in just one year. We now know for sure that we were the fifth best per-

forming district in the world! A key part of driving the growth in membership is to encourage the formation of new clubs. I began the year with 121 affiliated clubs in the District and now that my tenure is over, that number has gone up by a fourth to 149 clubs. Another important concern is to encourage our members to contribute more to the Lions Clubs International Foundation which, after all, funds much of the charity projects of the Club around the world. During the year, lion members of District 318D voluntarily contributed nearly $130,000 to the LCI Foundation, and this was over and above what they pay to the club as membership dues every year. Looking back, I must say the experience of working with a highly motivated team inspired only by the desire of selfless service to the community and its less fortunate citizens was an eye-opener for me. Coming from a corporate world where people work for salaries, increments and promotions, it was heart warming to see so many of Lion members working tirelessly for no reward but the desire to help others. As Melvin Jones, the founder of Lions Clubs, once said, “You can't get very far until you start doing something for somebody else." Melvin Jones passed away on June 1, 1961 at 82 years of age but these words have become a guiding principle not just for Lions club members but for public-spirited people around the world. At this point in time, as I am about to step into my new assignment as Board Appointee, I am reminded of another quote of Melvin Jones that is my personal inspiration. This was the question he had asked himself as he went about inviting his fellow businessman from Chicago to join hands.

"What if these men," Melvin Jones asked, "who are successful because of their drive, intelligence and ambition, were to put their talents to work improving their communities?" And so it came about that the delegates from men's clubs met in Chicago to lay the groundwork for an organization that came into existence on June 7, 1917 as the Lions Clubs International. Today, as we celebrate a hundred years of the Lions movement — fittingly, in the very city where it all began — I can only hope that many more business leaders and business executives would be inspired to step out of their comfort zones and do something for somebody else. Meanwhile, here in Chicago, the 100th Annual Convention of Lions Clubs International has come to an end on a very happy note for all us from India. One of India’s greatest Lion leaders ever, and a good friend of mine, Dr. Naresh Aggarwal, has just been elected to serve as the International President for the year 2017-18. It is an incredible moment for the Lion’s community in India as Lion Nareshji becomes only the 3rd Indian to ascend to this topmost position. We have so much to look forward to under his able and energetic leadership. I am confident that the Lions movement will attain unprecedented success with Lion Nareshji at the helm. Indeed, our best days are ahead of us 

(V.P. Nandakumar is MD & CEO of Manappuram Finance Ltd., a Board Appointee of Lions Clubs International and Immediate Past Chairman of the Kerala State Council of CII)

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Rajesh Nair, Director, Ernst & Young LLP Rajesh is also the President of the Kerala Chapter of TiE Global

We are already seeing a huge dip in the average age of the CEO /CXO. This is not just the trend in the new age IT, E-commerce and technology companies, but even traditional sectors.


he changing business landscape has been the moot point for recent years. There is a lot more engagement of the academia, the working professional and the striving entrepreneur to understand what the ‘trends are in business’ today. Articles, surveys, research and every consulting firm worth its salt, have a point of view on what the future will be and what should corporates do to leverage the future changes. Every management writer has also a list of things which they think will be the harbingers of success in 2025. There are several common trends which nearly havethe consensus of the intelligentsia and one of them is –the millennials will quickly form the majority of our workforce and this will not just affect the working culture but the very ethos and norms of everyday business. So has the younger CEO finally arrived? A lot of surmisesis the way the future will pan out. What will be the future like? What intelligence will we need to create a smart future? There is a flurry of every menial and repetitive tasktrying to be automated and there will be an increasing trend in that space.


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Has the younger CEO arrived on the

business landscape? Internet of Things will bring in the machine to machine connectivity enabling more collaboration, use of data etc. Smart is also empowering customers with more information and greater insight than ever before— but insight is not enough. Customers are expected to use those insights to take action, to adapt their energy usage, change their travel habits or manage their health proactively. So, will it require a younger person at the leadership to understand all of it? We are already seeing a huge dip in the average age of the CEO /CXO. This is not just the trend in the new age IT, E-commerce and technology companies, but even traditional sectors. The formative experiences for many of today’s older senior executives came as forces that defined the decades in the late 1980s, 1990s etc. The world ahead will be less benign, racier, with more discontinuity and volatility and with long-term charts no longer looking like smooth upward curves, longheld assumptions giving way, and seemingly powerful business models becoming upended. Their experience and intuition were shaped by forces which shape the world then. The mode of decision making has also changed. We are sit-

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ting on stockpiles of information, analytics for every corporate action and super systematic algorithms. Management works like ‘Thinking Fast and Slow’ by Daniel Kahnemann, have helped us build more awareness in the way we think and decide. We are now also reading about the loss aversion, confirmation bias and whole lot of psychologically hidden decision making impediments. All this also in a time where we are having to make much more strategic directions than the past decades. How will individual leadership behaviour impact our collective future? As the cost of issues such as chronic disease and climate change rises with ageing demographics and globalization, the imperative to address them becomes increasingly urgent.Some of the biggest, most intractable, challenges confronting humanity are the chronic disease, climate change, excessive household and public debt. These all are stem from human behaviour such as poor diet and lack of exercise, unsustainable energy use and


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excessive consumption. All these will change as conscious behaviour economics will, perhaps, change habits for the better. Then, the prime question will be: will jobs disappear? The displacement of labour by technology and globalization is hardly a new phenomenon. In the future of work, the ultimate resource that companies will use more efficiently is the human resource. Labour-intensive firms everywhere will need to reinvent their business models, deploying smart technologies and using labour more productively. But flexible working hours, virtual offices will bring in the right impetus to diversity and inclusion to add women to the workforce like never before. So, there is a case for the younger CEO today. This is not a generalization or an aspersion on the aged the executive. Experiences, life decisions and soft skills are formed over the years and there can never be a belittling of the fact. But, there is also a case for the

In the future of work, the ultimate resource that companies will use more efficiently is the human resource. Labour-intensive firms everywhere will need to reinvent their business models, deploying smart technologies and using labour more productively.

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younger generation. They are more attuned to technology, do not have the baggage of the ‘past’, start on a fresh slate for a lot of decisions. They have the market population like them, who think like them and the changing demographic profile of the emerging world favors their kind. But, I can’t feel upbeat with-

out a thought of caution. This is not a new trend. There have been younger leaders throughout history and successful ones at that. While young age is no guarantee for ‘innovation’, the older age is also not a guarantee for ‘experience’. The surfeit of the ‘Boss Baby’ will definitely be a trend since there are younger entrepreneurs, and the average age of the company founder is also lower. We also want great listeners and leadership with the mind of


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the sponge to listen and learn. It is a silent truth that one of the key aspects of persuasion is the ability to listen and understand. This is often neglected when we rate articulation much higher than listening and as they say –we refuse to put listening on the same pedestal as ‘speaking well’. One of the most undervalued of skills, it is also still in a nascent state

So, does the young CEO have an advantage? I don’t think so!

as a business competency. As an entrepreneur, our minds perceive that the biggest challenge is to explain our idea, product or service to others. It needs to be mentally reinforced that our pitches become much more refined when we listen to the stakeholders around and their questions. It could be the insightful suggestion of a junior team member, an acerbic comment of a customer, the pointed query of an investor – all of them help you build your repertoire of responses.

gender bar. It is time to focus on articulating what you want from your leader.

What we must understand and imbibe is that –it is not really the young CEO that we want but someone with her attributes! It will serve us well to remember that the vibrancy, attitude, changed mindset and agility can also be found beyond the age bar and the

Statistics will confirm the trend and the future will state testimony that we may actually hire younger men and women! But, the quest for the right fit, the right culture mesh, and the right competencies are beyond the age wall! How the world will play this out –will be interesting to witness and observe! 

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Vinod Kumar

Identify those specific people who have fallen from grace and glory. Use your skills to educate them about living. Provide to the beaten and shattered minds, your counseling.


appiness is the natural state. But, people have become experts at discovering unhappiness. And, those who are really happy do not have the method to distribute and share their happiness with other people. Infact, many people use the word ‘other’ to put a blame. When they complain, then it is generally about an ‘other’. Have you not seen people invent an ‘other’ to accuse or allege? We must construct the structure so that the individual happiness can be scaled up to include many more people into it. Then, you can call it as collective happiness. It is only happiness that can be distributed evenly and equally to all people. Nothing else can be distributed equally. The happiness is the birthright of all creatures. Then, we can now sit together to evolve a new theory, the ‘new law’ that can establish harmony among all people. Diversity is here to stay. People thrive because there are varieties. Then, we must walk the road that unites all people through the existing distances, separates and segments. The idea of togetherness should not be used as the new tool to divide people’s mind into sectors and fractions and factions. You may encounter people who have cynicism and sleaze. But, you can have the noble


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objective, a nobler objective of pegging some accountability on yourself. Then, you can train the sarcastic people about the new method of living. These curriculum and syllabus to happy living can be your unique invention. India had a lot of native geniuses. Such basic accountability will get the needed transparency into our ambitions and aspirations. Then, the society and community can participate together to convert anger and resentment into the new realm, to that of innovation and progress. It will mark the beginning of the happy civilization. The wily and cunning people may use religious dictates to further polarization of people. Their need is to keep people divided with the use of ideologies. The progressive people must grab capacity and capability to connect. Make a new, impactful, contact and an effective communication. History has proved that conflict and confrontation bring much losses and pain. People suffer because of ignorance of a fruitful and merging transaction. Tact in transactions can get you some knowledge, to live happily as a society and as a community. But, this tendency to denote your problems and pain using the word ‘other’ is a regressive habit. Graduate out of the need to manufacture an enemy,

so that you get a relevance founded on a dispute. Identify those specific people who have fallen from grace and glory. Use your skills to educate them about living. Provide to the beaten and shattered minds, your counseling. The objective is to heal the wounds in their minds. They may be victims, who have some injury in their emotions. Such sense of guilty, losses, obligations and fear need some release. Emotional detoxification and mental hygiene centers can give the needed cure. Pranayam, SudarshanKriya, Yoga and meditations are proved as solutions. The mind can become integrated into a forward driving entity. Training people is more virtuous and nobler than punishments and other punitive actions. All individuals have to move from resisting reforms into participation in the new social orientations. The society must articulate its own handicaps. Sometimes, what the society needs and what the community wants change rapidly and frequently. But, the set laws and rules are not dynamic. The law books may have laws that are too old. Reinvent the method to enforce order and discipline people. And, it must get adequate priority. The lawmakers and elected representative can make a study of the way people relate to each other. With the

Evolve to happiness

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advent of the internet, people are thinking liberally. Most conservative ideologies are transforming into flexibility ideologies, recognizing the importance of freedom. If we impose the legacy and outdated laws, the social and cultural unrest will be the consequence. Even economic and commercial understanding needs attention. The happiness cannot develop

without the talent to bring academic and scholarly intervention. We cannot live alone by emotions or devotions. With a balance of reasoning, rationality and much space of sensitivity and sentiments, a suitable society will emerge. Such an advanced society will get insights into trade, health, administration, governance and harmony. A good civilization lives in accordance with the principles of the


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environment. You have an opportunity. And, that is to graduate to this new role of “happiness leadership.� Every individual has an authority to decide their method to become happy. This is conditional, but only one condition is there that is your method should be inclusive of the happiness of every other creature. Why such a condition is in place

because no person can live in total isolation from other people. As much as you have rights to enjoy your security and interests, that much responsibility you have for the safety of all other creatures. So, scale up your methods to be inclusive of the global mind. You can change the history, ideology and some regressive practices of the past. Many countries had reactions and revolutions to

discredit stagnant mindset. With Indian methods of inclusiveness and secular, all can live and let the other people thrive and flourish alongside. Indian methods and leadership have potential for responses and evolution to counter, obstacles and hostilities. Get out of the superstitious mindset. There are very regional and local principles by which the neigh-

bourhood has conducted itself. But then, a small neighbourhood cannot enjoy happiness, if the village around it and the city near it are not at all happy. And, the city cannot be happy, if the state is not producing policies which nourish the happiness. So, the collective and individual happiness are practical, if all of us innovate, research, so as to scale up our happiness ideas. Let us all evolve to living happily ď Ź

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Adv Sherry Samuel Oommen is a practising lawyer at High Court of Kerala who specialises in tax and Corporate Laws. Presently he heads the tax and corporate law practice of Nash Capital Partners. Apart from being a qualified lawyer, he is also a chartered accountant, cost accountant and a company secretary. He is currently pursuing his Doctorate Degree and is reachable at

1) ITC with respect to tax payable under Reverse Charge Mechanism (‘RCM’): or the vendor payments made in June 2017, which are liable to Service tax under RCM as per Service tax law, it is recommended to discharge Service tax liability within June 2017 to ensure availability and disclosure of related ITC in the month of June 2017 itself. This is in absence of any relevant transition provision for availing credits in respect of Service tax payments made under RCM post appointed date i.e. the day on which the GST law would come into force.


2) Input/ Input services in transit: Any inputs/ input services received after GST but on which duty/ tax has already been paid under earlier tax regime, ITC can be claimed under GST if the invoice/ duty or tax paying document is recorded in the books of accounts within a period of 30 days after GST. Accordingly, please ensure


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CENVAT credit reversed on account of non-payment of consideration within three months can be reclaimed if the payment is made to the supplier of service within 3 months from the appointed day.

that all such transactions where tax has already been paid by vendors should be duly accounted for in books by 30th July 2017. 3) Closing balance of ITC in the last returns: In order to carry forward of ITC from the tax returns filed under the existing tax regimes (viz. Service tax, Excise, VAT), please ensure the following: • To file returns for the previous last six months under the existing law • To furnish declaration in form GST TRAN 1 within 90 days from the appointed day • Ensure collection of all pending statutory forms (like Form C, H, I, F). This is because in respect of utilized VAT credit, the same can be carried forward only when the same is substantiated with relevant declaration forms pertaining to said credit. However, in case Forms are not available, then VAT ITC corresponding to such transaction

(where forms are not available) may be denied and a refund may have to be claimed at a later stage (when forms are available). 4) ITC on duty paid stock : In respect of goods lying in stock as on June 30, 2017, the following credits can be carried forward under GST subject to fulfilment of prescribed conditions including submission of declaration in Form GST TRAN 1 (in respect of goods purchased in preceding 12 months): • VAT credit will be available in full (based on the VAT invoice) and will be adjusted against SGST • Excise / CVD Credit - If Duty paying documents (Excise invoice/ Bill of Entry) is available, then full credit will be available. In absence of duty paying document, credit would be available only to the extent of 60%/ 40% of CGST payable post sale of goods (30%/ 20% in case of IGST) 5) Reclaim the reversed Input Service credit:


Ten points to bear in mind for a smooth transition to GST

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CENVAT credit reversed on account of non-payment of consideration within three months can be reclaimed if the payment is made to the supplier of service within 3 months from the appointed day B. OTHER KEY POINTS 6) Goods/ services supplied after GST in pursuance of a contract entered into prior to GST implementation day shall be liable to GST. Further, no GST shall be payable on goods/ services to the extent the tax was leviable under the existing VAT/ Service Tax legislation. Accordingly, the implications and action points relating to the same would be as under: All goods and services supplied/ received in the month of June, 2017 for which invoices are raised/ received post July 1, 2017 should be with applicable GST All invoices received/ raised in


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the month before June 30, 2017 should be with applicable taxes as per the existing tax laws For all practical purposes, no invoices (which are to be issued prior to July 1) from vendors should be entertained after 30th July 2017. 7) Sales Return: Treatment with respect to goods removed before 6 months of the appointed day but returned within 6 months from the appointed day: If such goods are returned by an unregistered person, then refund of the duty/VAT paid under the existing law can be claimed If returned by a Registered Person, then the return of goods shall be treated as supply of goods (ITC can be claimed) 8) Goods sent on ‘sale on approval

basis’: No GST is payable if goods sent on approval basis before 6 months of the appointed day but returned within 6 months from the appointed day. 9) Price revision in respect of existing contracts: In case of upward price revision, issue a supplementary invoice or debit notes within 30 days from the date of revision and such revision shall be treated as supply under GST In case of downward revision, issue credit note within 30 days from such revision and credit note shall be deemed to have been issued in respect of outward supply made under GST 10) In order to ensure availability of ITC on imported goods, please ensure to declare GSTIN on the Bill of Entry 

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Dr. Arun Oommen renowned neurosurgeon at Lakeshore Hospital and Research Centre, Kochi, India.

Breakfast is the most important meal of the day. Those who have a well-balanced breakfast show improved memory, creativity, focus, and overall performance. The breakfast should contain the right amount of protein, carbohydrates, fresh fruit and vegetables.

Dr Arun Oommen

MBBS, MS ( Gen Surgery), Mch( Neurosurgery), MRCS Ed, MBA Consultant Neurosurgeon


y setting aside time to exercise your mind, you can become more creative, focus better, and solve problems quicker. Also, find out about the proper nutrients your brain needs for enhanced intelligence and memory. Intelligence comes in two forms: crystallized intelligence and fluid intelligence. Crystallized intelligence is defined as the ability to use learned knowledge and experience. This form of intelligence grows as you age. Fluid intelligence is defined as the ability to solve new problems, use logic in new situations, and identify patterns. The fluid intelligence peaks in early adulthood and then begins to decline gradually with time. Psychologists believe that this form of intelligence can be improved. By setting aside time to exercise your mind, you can become more creative, focus better, and solve problems quicker. Also, find out about the proper nutrients your brain needs for enhanced intelligence. Breakfast is the most important meal of the day. Those who have a well-balanced breakfast show


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improved memory, creativity, focus, and overall performance. The breakfast should contain the right amount of protein, carbohydrates, fresh fruit and vegetables. The breakfast meal splits it into three around one-third should be filled with a protein-based food, another one-third with a variety of fresh fruit and veggies, and a quarter with starchy carbohydrates. Make sure you add some good fats and you have a nutritious breakfast. The sugars in these foods are released more slowly into your bloodstream. This means they satisfy your hunger for longer and help your energy levels to increase. To keep your blood sugar levels stable and your brain supplied with fuel, aim to eat three small meals a day with a couple of healthy snacks in between. The ideas for the healthy snacks include low-fat yogurt, oatcakes, fresh or dried fruit, smoothies or low-fat cereal bars. A heavy meal late at night can disrupt your sleep, so try to eat at least three hours before going to bed. This will help your body digest your food before sleep. The brain uses only glucose for fuel. It consumes around five grams an hour, but does not know how to store it. That is why the brain has to be regularly supplied by glucose via the circulatory system. The most difficult task within intellectual performancethe capacity to memorize- depends on the blood level of glucose. The

Food and food habits that help to boosT

intelligence and Memory

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Vitamin E is necessary for brain health because it works as an antioxidant. This vitamin occurs to be one of the most powerful antioxidants and protects brain’s fatty tissues from ageing.

complex sugars and those, which have a low glycaemic Index, are crucial. Bread, pasta, brown rice and pulses are full of these complex sugars, and their glycemic index is low. It really allows the regulation of glucose in the blood and supplies the brain without creating a reaction of hyperglycemia. Vitamin E is necessary for brain health because it works as an antioxidant. This vitamin occurs to be one of the most powerful antioxidants and protects brain’s fatty tissues from ageing. The Vitamin E delays the onset of Alzheimer’s disease. Leafy green vegetables, kiwi, and nuts are rich in this vital nutrient. The vitamin E and magnesium in almonds will keep your brain at


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top-working capacity. Avocado is surprisingly rich in Vitamin E.A recent research has shown that absorption of two key carotenoid antioxidants, beta carotene and lycopene, increases significantly when fresh avocado or avocado oil is added to any avocado-free salad. Protein is able to stimulate orexin neurons, the cells in your brain responsible for keeping you awake. All animal by-products such as fish, meats, dairy, and eggs are packed with protein. The eggs are rich in amino acids, vital in the production of the principal neurotransmitters. The eggs contain phospholipids and lecithin, integral to build up membrane of brain cell. A synthesis made from serine and

methionine is used in the process of memorization. Noradrenalin stimulates learning, and its production relies on the presence of tyrosine and phenylalanine. All are found in the eggs’ proteins. Blueberries, in particular, are able to increase concentration and memory. This is due to a large amount of antioxidants they contain. The blueberries are one of the most potent antioxidant foods on the planet. These powerful nutrients are able to stimulate the flow of blood and oxygen to your brain which results in sharper focus. The blueberries help to maintain healthy cognitive function and smoothly working nerve cells. The fact that they are able to fight

cancer is also encouraging. The blueberries have been shown to actually reverse some kinds of the aging that occurs in the brain. Other small, darkly coloured, berries like cherries, raspberries, gooseberries and mulberries provide similar health benefits. All edible berries are also a rich source of Vitamin C. Together, they not only strengthen blood capillaries and improve circulation, which enables the best oxygenation of the brain, but also fight against free radicals which can affect nerve cells, especially brain cells. People who consume more vitamin C perform better in tests of recall, memory and attention. Eating cold water fatty fish, such as salmon, not only helps

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you to improve memory retention but can also protect you from dementia. That is because they contain high levels of essential fatty acids called DHA. The fish oil may reduce inflammation in the brain and offer a protective effect. Try to eat at least two portions of oil-rich fish a week. Brain cells need a good supply of oxygen. A lack of iron in your diet can reduce your blood’s ability to carry oxygen, reducing the amount delivered to your brain. Not getting enough iron can also cause problems such as poor concentration, lack of energy and tiredness. Low-fat meat is an excellent source of iron. It contains iron and zinc which are important minerals for cognitive function of the brain. These elements participate in mitosis of brain cells and in reactions of DNA synthesis. Other good sources of iron include egg yolks, pulses such as red kidney beans and lentils, dried apricots, fortified breakfast cereals, broccoli, wholegrain cereals and wholemeal bread. If the brain doesn’t get enough fluid you’ll feel tired and be more likely to suffer from headaches. Aim to drink 6-8 glasses of fluid a


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day. Water is the healthiest choice, but fruit juice, fruit smoothies and milk also count towards your fluid intake Food rich in B vitamins, such as chicken, potatoes and bananas, can help improve your memory and keep your brain healthy. Magnesium is an essential mineral in the transmission of nervous impulses. Bananas are a source of Vitamin B6 and magnesium. The B6 vitamin is not only involved in the assimilation of magnesium, but also in the metabolism of amino acids and the functioning of the nervous system through producing certain neurotransmitters, notably gamma amino butyric acid and serotonin. Both of them create the right state of mind for prudent, calm and measured behaviour. All leafy vegetables share richness in Vitamin B9 (folates), which is thought to play an active role in the development of a fetus’ nervous tissue and also in the renewal of blood cells. Spinach, lamb’s lettuce, watercress, broccoli, iceberg lettuce are rich in B9. Among these veggies, rosemary is worth noting as it has certain flavonoids notably apigenin that has stimulating properties affect-

ing memory and concentration through encouraging cerebral blood flow. The flavonol in dark chocolate boosts the circulatory system, increasing the amount of blood that reaches your brain. Hence is found useful during an exam. Ginkgo biloba increases the blood flow to the brain to increase shortterm memory, improve focus, and reduce dementia. Tea also showed protective effects on the brain. Besides, the well known high antioxidant content which helps fight free radicals and boost the brain’s activity, tea drinkers do better on tests on memory and information processing. Exercise contributes to overall physical and mental health. Having a healthy body leads to the development of intelligence. Simple writing, meditation, involving in critical thinking activities, being creative, regular IQ exercises, playing competitive games (chess), listening to music and proper sleep can help to improve intelligence. Social interaction enhances the synaptic activity of the brain and thus improves intelligence 




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Nizar Abdul Majeed Kutty is a sagacious rehabilitation science researcher currently working as Senior Lecturer in Physiotherapy, Faculty of Medicine and Health Sciences at University Tunku Abdul Rahman, Malaysia


Sedentary behaviours have emerged as a new focus for research on physical activity and health. Any waking behaviour characterized by low energy expenditure in a sitting or reclining posture is considered as the sedentary behaviour. The sedentary behaviour is a distinct behaviour separate to that of merely being physically inactive.

verything will be alright again, alright again, alright again. The heart is stronger than you think. “Just Stand Up” begins powering self-esteem of people suffering from cancer. This song is performed by an all-star charity super-group of pop, rock and country artists during the telethon "Stand Up to Cancer". Now it is high time for all of us to stand up for a different cause Getting people to move more is a key strategy for reducing the burden of noncommunicable diseases. There are 1440 minutes a day. How many minutes do you spend on physical activity? How many minutes do you spend in the sitting position? A plethora of epidemiologic evidence from large studies supports unequivocally an inverse, independent, and graded association between volume of physical activity and obesity; while a growing body of evidence has highlighted the negative health consequences of excessive sedentary behaviour. The physical, economic and social environments in which modern humans sit or move within the contexts


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of their daily lives have been changing rapidly, and particularly so since the middle of the last century. Changes in transportation, communications, workplace and domestic entertainment technologies have been associated with significantly reduced demands for physical activity. However, these reductions in the environmental demands of being physically active are associated with another class of healthrelated behaviours.

Sedentary behaviour

Sedentary behaviours have emerged as a new focus for research on physical activity and health. Any waking behaviour characterized by low energy expenditure in a sitting or reclining posture is considered as the sedentary behaviour. The sedentary behaviour is a distinct behaviour separate to that of merely being physically inactive. Public Health focuses on promoting exercise but neglects sitting, where people spend the majority of their time. Research shows the amount of time people spend in sedentary behaviours has increased in recent

years, and while this includes television time, and a dramatic increase in other types of screen time, such as computers and video games, that appears to be driving the trend. The new types of technological interaction appear to be more sedentary in nature and may have implications for obesity. This behaviour has two distinct effects: time spent in sedentary behaviour reduces engagement in physical activity and specific deleterious effects of sedentary behaviour such as mortality associated with television viewing. These sedentary behaviours may, in turn, displace physical activity, decrease metabolic rate, and/or serve as a conditioned stimulus for eating. Common examples of the sedentary behaviours include: • Sitting while at work or school • Watching television • Using a computer or playing video games– this excludes ‘active’ gaming • Reading • Sitting while socializing with friends or family


Sitting is the New Smoking

• Sitting in a car or other form of motorized transport –for a young child, this could include being carried in a car seat or pushed in a buggy. There are health benefits to be gained from meeting the World Health Organization recommendations for moderate intensity physical activity levels. However, research now suggests, even if an individual does achieve these exercise recommendations, they still

face health risks from sitting for continuous periods of time. Therefore, exploring ways of breaking up periods of inactivity (i.e., standing up every so often) are becoming more important. A good body of studies mentioned that when a person has a high cardio metabolic risk factor, it is more dangerous than a person who is currently smoking.

Active Couch Potato

Those who do not exercise have by convention been termed sed-

entary. However, this is no longer an adequate perspective. Although someone goes to the gym, exercise or walk for 30 to 45 minutes a day, for the remaining hours they remain in sitting position, they are also considered as having a sedentary lifestyle. Sitting wrecks the body and as soon as you sit electric activity in the leg muscles shuts off; calorie burning drops to 1 per minute and enzymes that help break down fat drop 90%. People with sitting jobs have twice the rate to

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develop cardiovascular disease. In 1953, a study observed that the bus conductor’s risk of heart attack was half than that of the bus drivers. The study averred the prominent difference between their lifestyles was that one of them spent their shift in the standing position and the other in the seated position. We repeatedly see that office workers are becoming more sedentary. When you think about the latest in technology and gadgets, almost all labour saving devices have contributed to the average office worker to sit for in excess of 12 hours a day if you combine sitting at work and getting into the habit of sitting at home. Almost every modern invention has reduced the amount of movement we have each day.

The Sitting Generation; Catch them young

Compared with our parents or grandparents, we are spending increasing amounts of time in environments that not only limit physical activity but require prolonged sitting—at work, at home, and in our cars and communities. During adolescence and in the transition to university and specifically during the duration of study at university, the disregard to the healthy lifestyle is on the increase and there is a reduction in the practice of moderate to vigorous physical activity. There is evidence that a larger proportion of students

transiting to university engage in low levels of physical activity, with about one-third of previously active students becoming inactive during the transition. Children who tend to be more sedentary have a good chance of continuing to be sedentary as adolescents. This suggests sedentary habits developed early in life tend to be relatively unchanging over time.

Social Cognitive Factors

Researches on physical activity participation have broadened beyond a focus on the effect of intrapersonal factors alone, towards the application of the social cognitive model of health to physical activity. This new focus has revealed that interpersonal, environmental and policy-related factors influence physical activity participation. Selfefficacy is a key to regular exercise, while environmental factors including social support and the environment are important for exercise compliance. Social support for exercise behaviour from friends and family is critical. Environmental factors like availability of facilitiese.g. jogging tracks, bicycle lanes, swimming pools, gymnasium, the threat from stray dogs, professional advice and coaching can also play a major role in your participation in physical activity.

Sitting wrecks

Scientists studying the ill ef-

fects of this decrease in physical activity have revealed a complex, multifaceted relationship among physical work, energy expenditure, and health. With prolonged periods of sitting, muscle contractions are fewer that may result in less glucose-stimulated insulin secretion. Moreover, time in the sedentary behaviours is associated with increased cardiovascular and allcause mortality; this has now been shown for television viewing time, overall daily sitting time, and time spent sitting in cars. Prolonged sitting increases your risk for diabetes, certain types of cancer, chronic kidney disease, hypertension, stroke, musculoskeletal symptoms, weight gain and development of obesity. One hour of sitting is as unhealthy as smoking two cigarettes. Therefore, sitting is often described as new smoking. Beyond the influence on health, the sedentary behaviour may also influence overall ‘Successful Age-


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ing’; a term used to represent the physical, psychological, and social success with which adults age. Evidence for the relationship of sitting to poor mental health outcomes is also emerging. Prolonged sitting can lead to psychological distress and low self-esteem.

Prevention is better than the cure

Let us work on solutions to fix this health risk.

Dynamic Workplaces

We need to invest in our health and wellbeing now with more research into the long-term effects of our sedentary behaviour, and encourage better practice within our workforces. • Walking meetings. • Treadmill desks. • Educating staff on sedentary lifestyles. • Take phone calls away from the desk.

• Set alarms to remind you to stretch and move. • Aim for a good balance of sitting and standing. • Tweak initial designs to encourage movement and flexible workspaces. • An ergonomic workspace can help minimize the negative effects of too much sitting. • Material reward for walking (eg. AIA Vitality). • Discounts for health screenings and fitness tracking devices.

Changing the classroom environment to reduce sitting time

• Incorporating sit-to-stand desks into classrooms appears to have effectively reduced classroom sitting in a diverse sample of children. • Brochures with recommendations for physical activity. • In-class lessons promoting physical activity and decreasing sedentary behavior.

• Accelerometer; web-based, tailored physical activity advice to decrease sedentary behavior. • After-school dance classes. • Free family swimming pass and health club memberships. • Station-less smart bike-sharing platforms.

National campaigns

Great Britain and Australia started national campaigns to reduce the sedentary behaviour. ‘Get Britain Standing’ has been found promising to combat prolonged sitting. It has been revealed that Australia’s new Prime Minister Malcolm Turnbull uses the standup desk in his parliamentary office.

Be Active

• Take breaks. Stand up every 20 to 30 minutes. • Incorporate stretching into your daily routine. • Avoid after-hours electronics use. • Go for a walk. The key is to get started today! 

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Samsung Galaxy J7 Max

MRP: `17,900 (approximately)

       

Android 7.0 OS 13 MP Primary Camera 13 MP Secondary Camera 5.70 inches Display 4 GB RAM 32 GB Internal Memory 256 GB Expandable Memory 1.6 GHz Octa Core Processor

Ulefone Power 2

MRP: `10, 999 (approximately)

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Android v7.0 (Nougat) 13 MP Primary Camera 8 MP Secondary Camera 5.5 inches Display 4 GB RAM 64 GB Internal Memory 256 GB Expandable Memory 1.5 GHz Octa Core Processor

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MRP: `64, 000 (approximately)

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Android Marshmallow 6.0 24 MP Primary Camera 5 MP Secondary Camera 5 inches Display 6 GB RAM 256 GB Internal Memory 256 GB Expandable Memory Octa Core Processor

Turing Monolith Chaconne

MRP: `59, 999 (approximately)

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Swordfish OS 60 MP Primary Camera 20 MP Secondary Camera 6.4 inches Display 18 GB RAM 512 GB Internal Memory 1024 GB Expandable Memory 16 Kryo Core Processor

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Luxury watch MRP:

20,000 (approximately)

Movement - Japan OS10 Battery

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Sports watch MRP:

2500 (approximately) CASE Diameter - 52 MM Material - ABS Water Proofness - 50 M Movement - Dual movement: 2035 quatz movement+ Japan Maxwell+ 626 Seiko Battery Precision - 2/+2sec/day Function - Dual Time display, Stopwatch time,luminous, Date display, regular alarm, Battery life

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D QUE CALL: 9288800999

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Toshma Biju


• • • • • • • • • • • • • • • • • •

Method Boil all the ingredients along with the ‘Njavara’ rice, broken wheat and mung beans. Once the rice, wheat and beans are cooked, add the coconut milk and simmer it for 5 minutes. Add salt and the jaggery for a sweet taste. Stir the mixture well. Heat the ghee in a pan and add the chopped shallots, stir fry to a golden brown colour and take it off from the flame. Pour this tempering over the porridge and mix it well.


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Caraway seed..................... 1 teaspoon ‘Uluva’............................... 1 teaspoon ‘Elakka’.............................. 1 teaspoon Cumin seeds...................... 1 teaspoon Coriander seeds................. 1 teaspoon ‘Chukku’............................ 1 teaspoon Black Cumin..................... 1 teaspoon Cloves................................ 1 teaspoon ‘Ayamodakam’.................... 1 teaspoon ‘Njavara’ Rice........................... ½ cup Broken Wheat...............2 tablespoons ‘Cheru Payaru’..............2 tablespoons Coconut Milk............................ ½ cup Shallots (chopped to pieces)............ 2 Ghee............................... 1 tablespoon Water as per the requirement salt..................................... 1 teaspoon Jaggery............................. for the taste


• • • • • • • • • • • •

Chopped Spinach...................................................... 3 cups Chopped Shallots...............................................................4 Crushed Garlic...................................................................3 Dry Red Chillies.......................................................... 2 nos Mustard Seeds.................................................... 1 teaspoon Curry Leaves.............................................................1 sprig Grated Coconut...........................................................1 cup Cumin Seeds................................................... 1/2 teaspoon Green Chillies.............................................................. 2 nos Turmeric powder............................................. 1/2 teaspoon Oil.....................................................................1 tablespoon Salt to taste

Method Grind the coconut, green chillies, turmeric powder and cumin into a coarse paste. Combine the chopped spinach with some salt and keep it aside. Heat the oil in a pan and add the mustard seeds, shallots, crushed garlic, dry red chillies and curry leaves, and saute for a few minutes. Add the chopped spinach and mix everything and reduce the fire to medium. Keep the mixture covered for a minute to wilt the spinach. Add the coconut mixture and combine everything together. Cook on low flame for 5 minutes, stirring occasionally till all the water evaporates. Make sure that the salt is adjusted properly. Stir it for a few minutes so that all water evaporates.

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• • • • • • • • •

Banana Flower...................................................................1 Coconut....................................................................1/4 cup Crushed Shallots..............................................................10 Green Chillies.....................................................................2 Turmeric Powder............................................. 1/4 teaspoon Mustard Seeds................................................. 1/2 teaspoon Red Chilly..................................................................... 2nos Curry leaves................................................................ 3 nos Salt to taste

Method Chop the banana flower into very small pieces. After the flower is chopped, pour 1 teaspoon oil on your hand and mix the chopped flower well with hands. Take a frying pan and pour 2 table spoons of oil into it. Add one teaspoon mustard, wait till the mustard splutters. Once the mustard splutters, break and add the dry red chillies into it and mix it to get fried. Add chopped banana flower into it. Add turmeric powder, salt into it and mix thoroughly. Close the lid of the pan and allow it to get cooked for 2 minutes. Then, add the chopped onions and green chillies. Cook in low flame for around 5 minutes. Then, add the grated coconut into the mix and stir well. Add curry leaves into it and mix.


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• • • • • • • • • • • • • •

Oil.....................................................................1 tablespoon Sliced carrots......................................................................4 Chopped onions..................................................................2 Chopped celery..................................................................2 Crushed garlic clove...........................................................1 Beans......................................................................... 2 cups Frozen peas............................................................... 2 cups Corn............................................................................1 cup Bay leaf...............................................................................1 Dried parsley flakes.....................................1-1/2 teaspoons Salt..................................................................... 1 teaspoon Basil leaf.......................................................... 1/2 teaspoon Pepper............................................................. 1/4 teaspoon 4 cups water

Method In a stockpot, heat oil over medium flame. Add the vegetables and cook it. Stir the mixture for nearly 1 minute. Add the remaining ingredients, bring it to a boil. Reduce the heat. Cover it until the vegetables is tender. After around 30 minutes remove bay leaf and serve the soup.

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Recipes for

‘make-at-home’ face masks A pplying face masks is an important activity done in every beauty parlour and by those who are very conscious when it comes to maintaining their skin. The great news is that you don't have to go to the beauty parlour to get face masks and can make perfect face sheets at home. These are very effective and economical.

each. Mix this combination evenly. Massage this mix on the skin. This will help in the decongesting and oxygenation process. Leave this mask on the skin for about 15-20 minutes and then rinse it off with water for better and glowing skin. Thus, if this step is repeated daily or 4 times a week, you could avoid wrinkles as you age.

smash it into a smooth paste and add one tablespoon of organic honey to it. After deep cleansing, blend this combination well on the face and neck. Honey helps in removing blemishes and reducing the acne scars. Papaya is a very good antioxidant with antibacterial, exfoliating properties.

One of the pinnacles of making a face sheet at home is that you know what the ingredients and chances of encountering artificial additions or chemicals are slim to none. So, what comes on your face will be in your control completely.

Antioxidant rub Take half teaspoon of Pomegranate seed powder and mix it with a teaspoon of oatmeal and honey each with a bit of buttermilk. Apply this for about 10 minutes and then rinse it off with cool water with gentle scrubbing. This combination is a good source of antioxidants that help in skin maintenance and anti-wrinkling properties. You could also remove dark patches on the skin with this combination.

Take aloe vera gel and almond meal and make it into a smooth paste. Apply this on the face and neck, move the fingers in circular, clockwise and anti-clockwise motion. Aloe vera is a skin freshener and reduces irritation and redness. Almond works as an exfoliator for the same.

Here are the effective face masks that you could make with available ingredients at home.

Soother Get the equal amount of grated cucumber, aloe vera get, and yogurt (without additional ingredients). Mix it evenly with a blender till it becomes pasty. Use it for applying. This face mask is the most effective on those days when you feel irritated due to the excess heat and to repair the redness on your skin. This mask can also be used to tighten pores and treat sunburn as the coolness will soothe the skin.

Oxygenation mix Boil milk and cool it. Take a tablespoon of red wine and milk


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Blemish Remover Take a slice of papaya and


All that is needed is shopping the materials and everything else is in your hands. Do, Apply, and look beautiful. Have fun ď Ź

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Belize is the member of CARICOM, CELAC and SICA. It is the only country which holds membership in all the three organisations. This makes this country more stable and peaceful compared to other similar countries.


ave you heard of ‘Mayans’? The Mayan civilization is one of the mysterious civilisations. Still, several types of research are going on around the world to unwrap the mystery related to this oldest civilisation. In this edition, the readers are being taken to a bizarre land in which the ruins of aforementioned civilisation still exist, Belize. This country is situated in


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the Central American region near to Mexico and Guatemala. It is the land of mesmerising caves, beautiful forests, splendid beaches, exceptional wildlife sanctuaries, amazing waterfalls and much more. But, the presence of aforesaid peculiarities is not the reason why the tourists choose this country over other similar locations. The prime factor that attracts the tourists is the presence of the Mayan ruins. There are several mysterious Mayan ruins such as the

Explore the land of mystery:


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Belize is not a modern country. It has no adequate infrastructure to gain a huge growth in its tourism and industrial sectors. Traditionally, Belizean economy is an agriculture and allied jobs-driven economy.

ruins of ancient Mayan temples and the ruins of ancient caves in this country. Most of them are still protected by the thick flora and fauna surrounding these places. It is not right to believe that the authorities have completely discovered all the Mayan sites situated in the country. It is an undisputed fact that not even half of them have been excavated. Belize is not a modern country. It has no adequate infrastructure to gain a huge growth in its tourism

and industrial sectors. Traditionally, Belizean economy is an agriculture and allied jobs-driven economy. Recently, the country has witnessed a small surge in the economy with the establishment of the petroleum and crude oil segment and agrobased industry sector. Now, however, it is evaluated that the actual future of the country’s economy lies in the hands of the tourism and infrastructural sector which is in fact not growing in a kind of pace which is desperately needed.

Unfortunately, some criminal groups have turned the country into a hub of money laundering, exploiting the loopholes present in the country’s financial system. The Belizean authorities allow non-residents to open and operate bank accounts in the banks located here. Notably, the United Sates has named it as the world’s major money laundering location. Moreover, several intelligence agencies have cautioned their country against doing business with Belize. The country’s economic condition and its financial issues are not likely to affect the traveller if they visit this country only to explore its beauty and mystery. This North American nation is less populated. Yet, it has a healthy population growth rate compared to other countries situated in this region. English is the official language of Belize, though a considerable


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located in this country. Caracol is one of largest Mayan cities and one of the largest Mayan sites located in the region. The site spreads across nearly 168 square kilometres. Lamania is another Mayan city. There are several mind-blowing Mayan structures such as the highest Mayan temple situated on this site. Still, some studies are being conducted in order to unfold the mystery of this mysterious site. This is one of the few Mayan sites which retains the original Mayan name. Xunantunich is located near the Guatemala border. It is one of the oldest Mayan sites. There are several Mayan temples in this site. Actun Tunichil Muknal is also a Mayan site. It is a cave located inside the Tapir Mountain Natural Reserve. It is said to be a sacred site of Mayans. It is one of the recently-discovered Mayan sites and thus is a least explored site. number of Belizeans speaks Kriol and Spanish. So, a traveller is not likely to find any difficulty in communicating with the local population in case of a need. Belizeans are kind-hearted people. They love music, celebrations and festivals. The September Celebration is one of the most popular events held here. Belizeans has a peculiar sense of music. Most probably, they might have inherited this quality from their ancestors, who said to have possessed several such admirable qualities. The most popular tourist locations in the country are Caracol, Lamanai, Xunantunich, Cockscomb Basin Wildlife Sanctuary, Actun Tunichil Muknal, San Pedro Town, Placencia, Belize zoo, Caye Caulker and the Great Blue Hole. Xunantunich, Lamania, Caracol are the important Mayan sites

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The cave is featured in numerous television documentaries related to the Mayan civilization. It is not right to believe that the Mayan sites are the only worthy places capable of exciting the travellers who visit this beautiful country. The Cockscomb Basin Wildlife Sanctuary is the first wilderness sanctuary for the jaguar. It is believed that there are nearly 700 jaguars live here. The sanctuary authorities arrange several opportunities for the travellers to explore the beauty of the sanctuary. It is an ideal place for plant spotting and bird watching. San Pedro Townis where the travellers normally choose to stay when they visit this country. Almost all the tourist locations are situated near this town. There are several restaurants and hotels here. But, they all are very expensive. In general, the trip to this country is normally more expensive than the


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trip to any other South American country. The transport facility available in this country is very primitive. The bicycle transport and golf cart transport are the two prime transport facilities widely used among the travellers. Placencia is the most popular coastal region in the country. There are some mesmerising beaches here. The prime attraction is that compared to other places this region is less expensive and more peaceful. Belize zoo is not an ordinary zoo. It is a place where those animals which have been collected by individuals are trained to help them readapt the wild environment. The zoo is designed in a very peculiar manner. It is an ideal place for the wildlife and forest lovers. Caye Caulkeris a small island located in the Caribbean Sea. It

is a popular party spot. There are several restaurants, bars and cheap accommodation available here. It is easily accessible through the water. The Great Blue Hole is the most popular tourist location in the country. It is actually a dive destination. As the diver goes more deep into this hole, the water becomesmore clear and the spot turns more adventurous. It is an admirable fact that the Belizeans show extreme importance in protecting their beaches, coral reefs, flora and fauna, caves and wildlife. Belize is the member of CARICOM, CELAC and SICA. It is the only country which holds membership in all the three organisations. This makes this country more stable and peaceful compared to other similar countries. UNFOLD THE MYSTERY OF THIS MAYAN LAND! ď Ź

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Internationally, the Tiguan competes with the CRV and X-trail, but in India, the Volkswagen has decided to position it in a segment higher.


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ntil recently, if you wanted a premium family SUV, you either had the choice of something very large like a Fortuner or something very expensive like the GLA, X1 or Q3. Most people actually don’t need the bulky four wheel drive system or the strong ladder frame chassis of SUVs like the Fortuner and Endeavour. They are too big for daily use, weigh a lot and consume a lot of fuel. The entry level SUVs from luxury brands aren’t that practical because they are loaded with features that are not suitable and economical for the daily use. What you need is a compact crossover that meets

both luxury and practicality. The Volkswagen Tiguan enters to meet that demand. Internationally, the Tiguan competes with the CRV and X-trail, but in India, the Volkswagen has decided to position it in a segment higher. You can get a Jeep Compass or Hyundai Tucson cheaper than this car but they don’t carry the same European flair as this one has. The styling is understated and mature like most VWs. The front end looks lower by SUV standards, but the overall design is rather proportionate. The LED headlamps and grille form a great fascia. This fascia combines



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with the two step bumper. These features are very pleasing to the eye. The side with its chiselled shoulder line can almost pass off as an Audi. The rear has threedimensional LED tail lamps that extend from the shoulder line and complete a square boot lid. It is a design that is staid and will age well. The interiors don’t quite get you at first. It is a sea of uninspiring grey plastic and everything looks a bit, too functional. But, spend some time and you appreciate how well built and practical they are. There is a weight to the controls and everything feels built to last. The large touch screen unit is intuitive and comes loaded with Apple Car Play and Android Auto. There are plenty of cubby holes and most of them


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are felt-lined to prevent your stuff from getting scratched. The door pockets can hold big water bottles and you get sizeable storage spaces -on top of the AC events, under the centre armrest, below the headlamp switch and under the front seats. There is a three zone climate control, one for each of the front seats and one for the rear. The front seats are nice and hold you well in corners. The front passenger seat doesn’t get electric adjustments, but can be raised for height. The rear seat gets good headroom and legroom and can be reclined for comfort. It can also be slid forward or folded down altogether to maximize boot space. There is no shortage of features and you get keyless entry and push button start, electric parking brake, auto hold, heated seats, heated mirrors,

automatic boot open/close, full panoramic sunroof, cruise control, automatic headlamps and wipers, six airbags, ABS, ESC and et al. Under the hood, the Tiguan uses the updated EA288 2.0 litre diesel engine. For the price, you only get 143bhp, instead of the 177bhp state of tune you get in other VW group offerings. Performance is adequate with 340Nm of torque building up from 1750rpm. It would take around 9.6 seconds for the car to reach the speed of 100 kmph from null. It is respectable considering fact that the car weighs 1720kg. It feels quite comfortable cruising on the highway with the engine barely ticking over at 100kmph in 7th gear. The DQ500 gearbox is a beefed up version of the 7-speed dual clutch

July May - August17 - June17


gearbox which was released earlier. It keeps the engine in the meat of the power band, but at times, it was a bit hesitant to throttle inputs. Overall the engine and gearbox combination leaves no complaints in city driving. The Tiguan uses a Haldex all-wheel drive system that splits torque between front and rear wheels depending on road conditions. You can select from various driving modes that optimize grip, throttle responses and take care of individual wheel braking to get you out of most situations. The handling is very benign, which isn’t surprising since the Tiguan is built on the Golf or


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Jetta platform. Although the steering isn’t very good, it feels very composed in the corners. There is minimal body roll and it feels eager to turn into a corner. Ride quality is equally impressive with the suspension soaking up everything you can throw at it. It does thud on its bump stops on sharp ridges, but never to the point where it gets unsettling. The way it is setup, it makes for a great car for city roads as well as the highways. Brakes are reassuringly good and the 235/55 R18 tyres feel well suited for the Tiguan. The Tiguan range starts at approximately Rs.35 lakhs on the

road and goes all the way to Rs. 40 lakhs for the variant we tested. High price aside, the Tiguan makes a very good case for itself. It does everything well and is a classier alternative to driving a Fortuner or Endeavour. With good space, adequate performance, good fuel efficiency, great ride and handling, it is the car you might dream of buying. It comes loaded with attractive equipment and is practical for everyday use. It doesn’t have the snob appeal of a BMW X1 or Audi Q3, but for some, that is a big part of its charm 

July - August17





t is a family drama directed by renowned director Kabir Khan. Bollywood’s most popular actor Salman Khan is the hero of the movie. The film is about the power of doing good things. It tells the story of an optimistic person who lives in the North-Eastern part of India. It is a family oriented subject just like the duo’s last film, Bajrangi Bhaijaan, which erased all box office records and inscribed a new one. Apart from Khan, Zhu Zhu, Om Puri, Sohail Khan and Sahil Mehta appear in lead roles. There are several beautiful songs in the movie. Moreover, there are numerous remarkable action sequences in the movie which perfectly shows the skills of the superstar.



he film is a thriller drama directed by Ravi Udyawar. It tells the unusual story of Arya, the beautiful daughter of Devki, who believes that a mother does not enter a daughter’s life, and her mother, who believes that only a mother can understand the silence of a daughter. This emotional drama has the support of the godly music as the world-renowned music director, A R Rahman, contributes some exceptional songs to this movie. Sridevi, Nawazuddin Siddiqui, Akshaye Khanna, Adnan Siddiqui and Sajal Ali act in the prominent roles. Boney Kapoor and Sunil Manchanda are the producers of the thriller drama.


July - August17

Spider-Man: Homecoming


t is the latest film of popular fantasy series Spider-man. The film is directed by renowned director Jon Watts. The film tells the story of super-human Peter Parker who got some special powers from the spider which bit him when he visited the museum where it was kept. The superhero uses his powers to defeat the evil powers which try to bring disaster on the human beings. In the latest serious, he comes back home in order to live a peaceful life with his loving aunt, May. Can the Spider-man detach himself from the duty which was bestowed on him by the destiny? Zendaya, Tom Holland, Robert Downey Jr, Marisa Tomei and Michael Keaton appear in the lead roles.

Transformers: The Last Knight


t is a science fiction movie directed by Michael Bay. In the latest film of the transformers series, the Transformers are at war with the human being. The movie tells how two brilliant human beings defeat the Transformers and save the world from the danger. Nearly three hundred million US dollars have been invested in the movie. It is one of the big budget Hollywood films released this year. Mark Wahlberg, Isabela Moner, Josh Duhamel, Laura Haddock and Anthony Hopkins act in the movie. The screenplay, which is one of the outstanding elements of this film, is written by three brilliant writers: Ken Nolan, Art Marcum and Matthew Hollaway.

July - August17



The Ministry of Utmost Happiness Author : Arundhati Roy Price : ` 459


t is an unconventional fictional novel just like the writer’s first fiction novel, ‘A God of Good Things’, which gifted Ms Roy the Booker Prize. It is definitely an extraordinary work. The prime attraction of the story is that the characters depicted in it are very different and are willing to say more to the reader than a typical character do. The book is written in such a manner that once the reader goes through the book, he/she will get to taste the exact feelings through which the characters go. These are no feeling in the reader which cannot be touched by the beautifully articulated sentences which make up this mesmerising fiction.

Machine, Platform, Crowd: Harnessing Our Digital Future Author Price


: Andrew McAfee, Erik Brynjolfsson : $ 19.58

t is an ideal book for those who wish to know about the new developments in the digital world. It tells us about the minds and machines relation, products and platforms relation, and the core and crowd relation. The book has all the necessary elements which help the reader to understand the pulse of the new digital world in which we live. It is evident that the writers have made a clear research in the topics that they depict in the book. This is a perfect book for the business enthusiasts and the business researchers who love to learn more about the new business era.


July - August17

July - August17



More Important Than Money: an Entrepreneur’s Team Author Price

: Robert Kiyosaki : $ 14.24


he book teaches the reader how important is to let you mingle yourself with the optimistic persons for turning your million dollar idea into a million dollar. The book tells the reader that if you have a good team in your life and in your business, you will be able to implement your plan effortlessly and successfully. Kim Kiyosaki, Ken McElroy, Blair Singer and Garrett Sutton have helped the writer to develop contents for the book. It is the first such book which deals with the subject: the impact of a person’s social network and professional networks in the business. One of the books written by this writer, ‘Rich Dad Poor Dad’, is a global best seller book.

Optimism over Despair: On Capitalism, Empire, and Social Change Author Price

: Noam Chomsky, C J Polychroniou : $ 15.26


his is the book version of the interview taken by C J Polychroniou, the renowned journalist, with Noam Chomsky, the political writer, intellectual and author, for the ‘Truthout’, the popular news organisation based in the United States. The book depicts the intellectual analysis of all the major political developments of the contemporary world such as the rise of global terrorism, the issues in the European Union, the unending war between Israel and Palestine, the birth of the Black Lives Matter movement, the alleged Russian involvement in the US presidential election, the issues related to the global warming and climate change and the growing acceptability of protectionism. The book empowers the reader to rationally introspect the new political developments of the new era.


July - August17

July - August17


Printed On 01/ 06/ 2017


July - August17

RNI Reg No. KERENG/2011/42633

July 2017 100 mb